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Accounting for the public interest: a Japanese perspective

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  • Norio Sawabe

Abstract

Purpose - To expand one's understanding about how accounting helps to shape, mediate and constitute the public interest, the private interest, and their relationships. Design/methodology/approach - An interpretive approach is utilized to analyze the documents that have both informed and legitimized the Japanese financial regulatory changes since the end of 1970s. Findings - The paper finds that the concepts of private and public interest, and their relationships have been mutable in the deployment of accounting rhetoric. The concept of private interest was given more concrete shape as the market‐oriented reform advanced in the name of public interest. Originality/value - This paper sheds light on the constructing role of accounting in society, which in turn helps to understand changing conceptualizations of the public interest, the private interest, and their relationships.

Suggested Citation

  • Norio Sawabe, 2005. "Accounting for the public interest: a Japanese perspective," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 18(5), pages 631-647, October.
    • Handle: RePEc:eme:aaajpp:09513570510620484
    DOI: 10.1108/09513570510620484
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